A bibliometric and context analysis of the impact of esg disclosure on firm value

HIGHLIGHTS

  • What: The study focuses on ESG disclosure literature from 2013-2023, as ESG gained prominence in recent decades and the research emphasizes the latest developments in the relationship between ESG disclosure and firm value, rather than historical evolution of ESG itself. To ensure the papers within the scope of the research, the authors conducted manual text analysis and excluded 48 papers on unrelated topics. Business, Finance. concern suggests a change in the research focus and development trend of this issue. "Corporate social responsibility" and "financial performance" undoubtedly become the two cores of the entire figure with strong . . .

     

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